Apply the RI, SC, UT, VT, WV and WI rules for a filer who can be claimed as a dependent

[MaxGhenis]

Summary

Apply the RI, SC, UT, VT, WV and WI rules for a filer who can be claimed as a dependent, symmetrically between head and spouse. Preserve the settled distinction between claimability, an actual claim, and the dependent-claimant filing exception from #10024/#10087. This draft targets main. Review r3 confirmed the reviewed branch head 71b1238d026fefca0f5c208846af75a8f14202f0; main remains f9b55fc4dd05f1bed921a4dd06cb8c81f6ceb2c7. git merge gh/main reported “Already up to date.” No new merge resolutions were needed. No rebase was performed.

The PR keeps the claimable-filer baseline in the RI/SC/UT/VT/WV contributed exemption reforms and RI/WI/WV dependent-exemption repeal overrides. It also uses payroll-adjusted wages in both Wisconsin deduction paths and replaces Vermont's one-bedroom floor with verified zero-bedroom HUD data for 2021–2025.

Four separate fixes remain in #10104: Vermont student-loan interest, Vermont CTC per-child phase-out, Utah's at-home credit parent multiplier, and Wisconsin's homestead claimant conditions.

Formula	Rule now	Gate	Source
ri_property_tax_credit_eligible	Some filer is 65+ or disabled and is not claimed as a dependent; the age or disability and the claim test belong to the same spouse	actual claim	R.I. Gen. Laws 44-33-3(1): "Claimant shall not mean or include any person claimed as a dependent by any taxpayer"; household members "may determine between themselves as to who the claimant is"
ri_child_tax_rebate (2021 return)	No children on a return where the Dependent Taxpayer Test applies	DTT	44-30-103(b)(1): each child "whom the eligible taxpayer validly claims as a dependent"; IRC 152(b)(1)
sc_dependent_exemption, sc_young_child_deduction, SC reform	Zero where the DTT applies	DTT	S.C. Code 12-6-1140(13): "each dependent must meet the eligibility requirements of Section 151 and 152"; 12-6-1160: a "dependent eligible for the South Carolina dependent exemption"
ut_total_dependents, ut_personal_exemption_additional_dependent_eligible, contributed ut_dependent_exemption_reform	Zero where the DTT applies	DTT	Utah Code 59-10-1018(1)(c): "an individual with respect to whom the claimant is allowed to claim a tax credit under Section 24"; (1)(g) birth-year dependent
ut_at_home_parent_credit_potential	No qualifying child where the DTT applies	DTT	59-10-1005(1)(a)(ii): the parent "claims the qualifying child as a dependent"
vt_personal_exemptions, VT reform	Dependents only where the DTT does not apply (own/spouse exemptions already read claimability)	DTT	32 V.S.A. 5811(21)(C)(i): "provided that no exemption may be claimed for an individual who is a dependent of another taxpayer"
vt_ctc	Qualifying children are dependents of a return where the DTT does not apply	DTT	5830f(a): "entitled to a child tax credit under the laws of the United States", per "qualifying child, as defined under 26 U.S.C. § 152(c)"; the waiver reaches only "the taxpayer identification number requirements under 26 U.S.C. § 24(e) and (h)(7)"
vt_renter_credit	Zero only when every filer is actually claimed; fair market rent sized by personal exemptions	actual claim; exemptions_count	6066(c)(2): the claimant "may not be a person claimed as a dependent by any taxpayer"; 6066(b)(2): "a number of bedrooms equal to the number of personal exemptions"
wv_personal_exemption, WV reform/repeal	$2,000 per exemption the return may claim, $500 once when it has none	exemptions_count	W. Va. Code 11-21-16; IT-140 (2025): "If box e is zero, enter $500 on line 6"; p. 26: "You cannot claim any dependents if you can be claimed as a dependent on another person's return"
wv_low_income_family_tax_credit_eligible, _fpg	Family size is the exemption count; no credit with zero exemptions	exemptions_count	11-21-22a(b): "the total number of exemptions that may be legally claimed"; IT-140 p. 13: "Individuals who file their income tax return with zero exemptions cannot claim the credit"
wi_standard_deduction, wi_retirement_income_exclusion_tax	When either filer can be claimed: lesser of the ordinary deduction and max($1,350, Wisconsin-included earned income + $450) in 2025, on both paths	claimability	Wis. Stat. 71.05(22)(f): for a taxpayer "with respect to whom an exemption ... is allowable to another person", indexed "in the manner prescribed by sections 1 (f) (3) to (6) and 63 (c) (4)"; Form 1 instructions: "You (or your spouse if filing a joint return) can be claimed"; worksheet amounts for 2021-2025 match the federal parameters
wi_additional_exemption	$250 per filer aged 65+ who cannot be claimed, whether or not anyone claims them	claimability	Form 1 line 10b (PDF p. 16): only for a spouse "allowed the $700 exemption on line 10a"
wi_homestead_income	$500 dependent deduction only where the DTT does not apply	DTT	Schedule H instructions (2025): a qualifying dependent "is or may be claimed as a dependent on your federal income tax return"
wi_childcare_expense_subtraction (2021), wi_childcare_expense_credit_potential	Childcare expenses read cdcc_qualifying_childcare_expenses, so a claimable filer's childcare for a nonqualifying child drops out	DTT (federal variable)	IRC 21(b)(2)(A)(ii): expenses "for the care of a qualifying individual"; Wis. Stat. 71.05(6)(b)43 and 71.07(9g) adopt section 21

Audit rows already fixed by #10024 or #10087 (not changed here)

• RI: exemptions (exemptions_count), EITC (federal eitc), care credit (federal cdcc).
• SC: EITC, care credit (count_cdcc_eligible, cdcc_relevant_expenses).
• UT: child tax credit (ctc_qualifying_child), EITC; homeowner/renter relief was already symmetric.
• VT: EITC, care credit (capped_cdcc, pre_obbba_capped_cdcc).
• WV: care credit (federal cdcc).
• WI: $700 exemption (exemptions_count); care credit counts (count_cdcc_eligible, capped_count_cdcc_eligible).

Review r2: responses

Finding	What changed	Evidence
1 — contributed reforms	Mask both eligible and older dependent paths in SC/VT/WV; WV uses eligible own exemptions and the $500 rule for a return with zero exemptions; repeal retains that rule.	Four contrib files, 46 cases. Added controls for claimed filers with children, unclaimed but claimable filers, the older dependent fallback, and the filing exception. Fail-before: SC 3, VT 3, WV 4, repeal 3; final results below. Default reform amounts for claimable filers with children: SC $0, VT $0, WV $500. WV childless repeal: $500.
2 — Wisconsin pretax earnings	Shared dependent cap uses wages after pretax payroll deductions and retains the non-W-2 scholarship/grant exclusion. Both deduction paths consume it.	New 2025 student case: $10,000 gross wages − $5,000 traditional 401(k) contributions, plus $10,000 interest. Deduction falls from $10,450 to $5,450; taxable income becomes $9,550. Added a $1,450 deduction pin for a claimable but unclaimed filer.
3 — Vermont zero bedrooms	Added all 70 county/year cells (60 published HUD area values plus 10 derived state-average county values), precise schedule-page references, and removed the floor.	All FY2021–2025 schedules verified. Five vectorized cases exercise all 14 counties for each year; Chittenden 2025 rent of $1,380/month gives $1,656 instead of $1,771. No years retain the floor.
4 — Vermont income-limit sizing	Kept resident-member sizing and documented the separate reading below.	Added a 2025 Chittenden joint-return YAML pin: one claimed spouse and $62,000 income yield $270; the exemption-sized alternative gives $0. Coordinate with existing rulespec #1678's different requested sizing.
5 — coverage/body	Added pension/IRA income to both property generators; positive retirement and both care YAMLs; Utah swapped controls; RI/UT/VT/WI filing-exception YAMLs. Corrected the property-test claim.	A $24,000 retirement exclusion produces $194.25 tax. Eligible care gives a $1,000 subtraction/$200 credit while ordinary childcare is barred; the filing exception or incapacity restores $3,000/$600. No extra Python tests or model constructions added.
6 — references/parity	One entry per 2025 WI PDF; exact RI “shall not mean or include”; care comments name filing/incapacity exceptions; filed six narrowed pe-parity issues.	Official references in variables/parameters; companion YAML at the final head in the six linked issues; axiom line below.

Review r3: responses

Finding	Response and evidence
P2 — RI/WI reforms restore barred exemptions	RI and WI repeal now use the baseline claimability-aware own-filer count. RI reform masks both dependent paths with the dependent taxpayer test and filing exception, and derives personal exemptions from the same own-filer helper. YAML includes all four reviewer witnesses, unclaimed-but-claimable controls, older dependents, head/spouse symmetry, and the filing exception. Baseline controls run beside the reforms.
M1/M2, P3-1/P3-2 — Vermont readings	Kept formulas and values. Reframed zero-exemption rent as statute versus department practice, with Burlington $1,656/$1,771 and the parallel WV statute/form choice. Added the unrounded 12-area averaging choice, historical alternatives and 14-county alternative. The parameter comment discloses the historical differences and effects. The official 2025 XLSX was also recovered: it confirms family-size sizing and Chittenden's $1,771 alternative.
P3-3 — WV own-filer count coverage	Added baseline/reform pairs for joint returns with two children: one claimable spouse gives $2,000 and both claimable spouses give $500. Mutating the reform's own-filer helper to head_spouse_count fails two cases, including the new mixed joint return; the mutation was reverted before the final run.
P3-4 — pasteable parity findings	Added template-matched review_finding dispatch blocks to rulespec-us #1807–#1812 using gh issue edit, following #1403/#1416. Verified exact server readbacks, unchanged pe-parity labels and preserved companion cases. No issue or PR comments were posted.
P3-5 — comment spacing	Removed five comment/case separators in WI retirement tests and one in VT CTC.
Changelog	Names the contributed exemption reforms and the RI/WI filer-count and WV zero-exemption repeal overrides actually fixed; does not imply HI/VA are fixed.

Fail-before and pass-after

2025 reviewer witness	Baseline	Before r3 reform	After r3 reform
WI repeal, claimable single	$0	$700	$0
WI repeal, both joint filers claimable	$0	$1,400	$0
RI repeal, claimable single	$0	$5,100	$0
RI exemption reform, claimable single and child	$0	$10,200	$0

Full files before → after: repeal 5 failed / 15 passed → 20 passed; RI reform 8 failed / 12 passed → 20 passed. The WV own-count mutation fails 2 / 17 cases; restored code passes 17 / 17.

The unclaimed-but-claimable repeal controls reproduced the same $700 WI/$5,100 RI errors. RI older-dependent and filing-exception controls also failed before the fix. Final individual-file results appear below.

Look-only findings: HI and VA repeal

2025 single filer, age 22, claimable but unclaimed, no dependents:

State/output	Reviewed head baseline / repeal	Clean main baseline / repeal
HI hi_regular_exemptions	$0 / $1,144	$0 / $1,144
VA va_personal_exemption_person	$0 / $930	$0 / $930

Each state ran in its own YAML process at reviewed head 71b1238d026fefca0f5c208846af75a8f14202f0 and clean main f9b55fc4dd05f1bed921a4dd06cb8c81f6ceb2c7. Both reproduce the same pre-existing override defect. No HI or VA formula was changed. Proposed separate follow-up: Preserve claimable-filer exclusions in Hawaii and Virginia dependent-exemption repeal overrides. Retain each state's baseline own/aged-exemption gate while repealing dependents; add 2025 claimable-single controls and joint/aged coverage. The hub can raise and dispatch that work.

Final r3 validation

Final head: 15a794021e969bc6751d3eb7ecc8a97a09a4a637.

File	Passed
contrib/states/sc/dependent_exemption_reform_test.yaml	10
contrib/states/vt/dependent_exemption_reform_test.yaml	13
contrib/states/wv/dependent_exemption_reform_test.yaml	17
contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml	20
contrib/states/ri/exemption_reform_test.yaml	20
baseline/gov/states/wi/tax/income/wi_standard_deduction.yaml	20
baseline/gov/states/wi/tax/income/wi_retirement_income_exclusion_tax.yaml	11
baseline/gov/states/vt/tax/income/credits/rent/vt_renter_credit.yaml	46
baseline/gov/states/ri/tax/income/credits/property_tax/ri_property_tax_credit.yaml	7
baseline/gov/states/ri/tax/income/credits/property_tax/ri_property_tax_credit_eligible.yaml	16
baseline/gov/states/ri/tax/income/credits/rebates/ri_child_tax_rebate.yaml	14
baseline/gov/states/sc/tax/income/deductions/sc_young_child_deduction.yaml	9
baseline/gov/states/sc/tax/income/exemptions/sc_dependent_exemption.yaml	11
baseline/gov/states/ut/tax/income/credits/ut_at_home_parent_credit_potential.yaml	8
baseline/gov/states/ut/tax/income/credits/ut_personal_exemption.yaml	9
baseline/gov/states/ut/tax/income/credits/ut_total_dependents.yaml	6
baseline/gov/states/vt/tax/income/credits/vt_ctc.yaml	15
baseline/gov/states/vt/tax/income/exemptions/vt_personal_exemptions.yaml	20
baseline/gov/states/wi/tax/income/wi_additional_exemption.yaml	13
baseline/gov/states/wi/tax/income/wi_childcare_expense_credit_potential.yaml	3
baseline/gov/states/wi/tax/income/wi_childcare_expense_subtraction.yaml	9
baseline/gov/states/wi/tax/income/wi_exemption.yaml	2
baseline/gov/states/wi/tax/income/wi_homestead_income.yaml	11
baseline/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_eligible.yaml	7
baseline/gov/states/wv/tax/income/exemptions/wv_personal_exemption.yaml	13
contrib/states/ut/dependent_exemption/ut_dependent_exemption.yaml	10
core/test_claimable_filer_ri_sc_ut_vt_wv_wi_invariants.py	5

Total: 345 passed across 27 files (340 YAML cases and five property tests).

All files ran individually, one foreground process at a time, using the assigned shared interpreter and PYTHONPATH for this checkout. Every test set OMP/OpenBLAS/MKL/vecLib/NumExpr caps to 4 and OMP_WAIT_POLICY=PASSIVE. No full suite or microsimulation was run. make format, Ruff format/check on the PR's changed Python files, and git diff --check passed. The existing property module still has five cases and no new Python model constructions were added. CI was skipped at the reviewed draft head; the PR remains a draft.

Readings for Max

Provision	Retained reading, alternative and evidence
WV $500 exemption	Statute/form choice. Apply $500 once only to a zero-exemption return, following IT-140, PDF p.3. Joint returns with one/both spouses claimable receive $2,000/$500. The individual wording of §11-21-16(d) supports a per-person alternative: $2,500/$1,000.
VT renter, one claimed spouse	Unresolved joint-claim edge. The unclaimed spouse can be the personal claimant under §6063: $1,771. Alternative: bar the joint claim, giving $0.
VT renter income-limit sizing	Unresolved sizing choice; code kept. Income limits count resident tax-unit members, while FMR bedrooms count exemptions. DOR resident-family guidance supports the retained approach; exemption-sized income limits instead give $0 versus $270 for the 2025 Chittenden couple with one claimed spouse and $62,000 renter income. rulespec #1678 requests exemption-sized limits based on its booklet/calculator sources, so the new parity issue flags the need to coordinate this choice.
WI dependent deduction parameters	Implementation choice, not legal ambiguity. Reuse federal parameters; alternative: separate Wisconsin parameters. The Form 1 dependent worksheet, PDF p.15 and 2021–2025 worksheets match. The 2026 Wisconsin match remains an indexing inference; federal $1,350/$450 is verified in IRS Rev. Proc. 2025-32, PDF p.18.
VT renter, zero exemptions (M1)	Statute versus department practice; reading for Max. The PR follows 32 V.S.A. §6066(b)(2): bedrooms equal allowed personal exemptions, so zero exemptions use HUD efficiency rent. The department's 2021 calculator and 2024 calculator instead size rent by family size, counting the claimant, jointly filing spouse and dependents, and have no zero-bedroom column. Applying those alternatives to an unclaimed but claimable single Burlington renter in 2025 gives $1,656 under the PR versus $1,771 under department practice, a $115 difference (HUD 2025 schedule, PDF p.51). This mirrors the WV statute/form choice, where the PR follows the form's return-level $500 instruction over the statute's individual wording.
VT Franklin/Grand Isle zero-bedroom averaging (M2)	Averaging choice; reading for Max. 32 V.S.A. §6061(7)(C) calls for a state average without specifying weights or intermediate rounding. The PR keeps the unrounded mean of all 12 HUD rent areas in every year. Alternative A applies the reconstructed methods behind the existing one-to-four-bedroom data: whole-dollar monthly rounding in 2021/2024 and exclusion of Addison in 2022. Full-year zero-bedroom credits are $883 either way in 2021; $919 versus $918 in 2022; $1,172 versus $1,171 in 2024 (PR first); 2023 and 2025 are identical. The method therefore departs from those historical patterns in 2021, 2022 and 2024. Alternative B averages 14 counties, counting Burlington's area three times: $1,273 versus the PR's $1,209 in 2025, a $64 difference. The department's 2025 one-bedroom credit of $1,269 matches the 12-area calculation ($1,269.30 before final rounding); the 14-county calculation gives $1,341. The parameter comment now discloses the historical departures.
WI earned income	Scholarship concern refuted; pretax error fixed. Non-W-2 grants stay excluded as the worksheet requires. Gross pretax wages were a separate implementation error, now corrected in the shared helper and pinned by YAML.

Not modeled (listed, not implemented)

• RI individual health-coverage mandate (filing condition: "You cannot be claimed as a dependent by another taxpayer").
• SC special-needs adopted-child deduction and identity-protection deduction (higher cap for returns claiming dependents).
• VT homestead property tax adjustment (same claimant exclusion as the renter credit).
• WI private-school and college tuition deductions (dependent branches).
• WV surviving spouse's additional exemption (11-21-16(c)); family size excludes it anyway.
• WI homestead: the dependent's six-month residence test (71.52(5)); the model treats tax-unit dependents as household members.
• VT CTC identification rules by year (the waiver starts in 2023; the model applies no identification test in any year).

Other findings (not fixed here)

• vt_renter_credit never checks that the unit paid rent or prorates by months rented (6066(b)(1)(E)); any low-income Vermont unit gets the full-year credit.
• ut_total_dependents counts every dependent of the return; 59-10-1018(1)(c) counts only those for whom an IRC 24 credit is allowed (for example, not a dependent without a taxpayer identification number).

Invariants and test scope

The property test checks head/spouse swaps, claimability monotonicity and the statutory identities (including zero dependent-based amounts and WV $500), using Hypothesis and seeded populations for 2021, 2023, 2025 and 2026. Pension/IRA inputs now reach both generated populations. It does not compare nobody-claimable outputs with a base checkout. YAML controls establish the unchanged scenarios; the disclosed VT CTC correction excludes a young member who is not a dependent even when nobody is claimable.

Validation from review r2

Final head: 71b1238d026fefca0f5c208846af75a8f14202f0.

File	Before r2 (failed / passed)	Final passed
contrib/states/sc/dependent_exemption_reform_test.yaml	3 / 7	10
contrib/states/vt/dependent_exemption_reform_test.yaml	3 / 10	13
contrib/states/wv/dependent_exemption_reform_test.yaml	4 / 9	13
contrib/state_dependent_exemptions/repeal_state_dependent_exemptions.yaml	3 / 7	10
baseline/gov/states/wi/tax/income/wi_standard_deduction.yaml	1 / 19	20
baseline/gov/states/wi/tax/income/wi_retirement_income_exclusion_tax.yaml	—	11
baseline/gov/states/vt/tax/income/credits/rent/vt_renter_credit.yaml	6 / 40	46
baseline/gov/states/ri/tax/income/credits/property_tax/ri_property_tax_credit.yaml	—	7
baseline/gov/states/ri/tax/income/credits/property_tax/ri_property_tax_credit_eligible.yaml	—	16
baseline/gov/states/ri/tax/income/credits/rebates/ri_child_tax_rebate.yaml	—	14
baseline/gov/states/sc/tax/income/deductions/sc_young_child_deduction.yaml	—	9
baseline/gov/states/sc/tax/income/exemptions/sc_dependent_exemption.yaml	—	11
baseline/gov/states/ut/tax/income/credits/ut_at_home_parent_credit_potential.yaml	—	8
baseline/gov/states/ut/tax/income/credits/ut_personal_exemption.yaml	—	9
baseline/gov/states/ut/tax/income/credits/ut_total_dependents.yaml	—	6
baseline/gov/states/vt/tax/income/credits/vt_ctc.yaml	—	15
baseline/gov/states/vt/tax/income/exemptions/vt_personal_exemptions.yaml	—	20
baseline/gov/states/wi/tax/income/wi_additional_exemption.yaml	—	13
baseline/gov/states/wi/tax/income/wi_childcare_expense_credit_potential.yaml	—	3
baseline/gov/states/wi/tax/income/wi_childcare_expense_subtraction.yaml	—	9
baseline/gov/states/wi/tax/income/wi_exemption.yaml	—	2
baseline/gov/states/wi/tax/income/wi_homestead_income.yaml	—	11
baseline/gov/states/wv/tax/income/credits/liftc/wv_low_income_family_tax_credit_eligible.yaml	—	7
baseline/gov/states/wv/tax/income/exemptions/wv_personal_exemption.yaml	—	13
contrib/states/ut/dependent_exemption/ut_dependent_exemption.yaml	—	10
core/test_claimable_filer_ri_sc_ut_vt_wv_wi_invariants.py	—	5

Total: 311 passed across 26 files (306 YAML cases and five property tests).

Before r2 refers to the reviewed formulas at 0891442052d6106142275e48436675f15b908a1a, using the added regressions. Controls that already passed were retained. Vermont helper assertions expose the disallowed dependent count before the amount assertion. The original property generator also passed all five cases.

Additional clean-main comparison: copied the eight coverage files into f9b55fc4dd05f1bed921a4dd06cb8c81f6ceb2c7, without changing base formulas.

Coverage file	Base failed	Base passed
ri_child_tax_rebate.yaml	4	10
ut_at_home_parent_credit_potential.yaml	5	3
vt_ctc.yaml	5	10
wi_homestead_income.yaml	4	7
wi_retirement_income_exclusion_tax.yaml	1	10
wi_childcare_expense_subtraction.yaml	1	8
wi_childcare_expense_credit_potential.yaml	1	2
ut_dependent_exemption.yaml	3	7

Every policy file ran individually in a foreground process with OMP/OpenBLAS/MKL/vecLib/NumExpr capped at 4 and OMP_WAIT_POLICY=PASSIVE. No folder suite, parallel heavy process, or microsimulation was run; the hub owns microsimulation impact. make format (Ruff format/check) and git diff --check passed. Local property-generator runtime/peak memory measurements are recorded below; these are macOS measurements, not Linux CI estimates. Existing Python case count and model-construction count stay unchanged; CI placement remains the existing Core/Python group.

Local macOS property measurement, including setup: original generator 44.12s, original peak RSS 2.008 GiB; expanded pension/IRA generator 55.68s, expanded peak RSS 2.026 GiB. Both generators ran on the same repaired model using child-process getrusage; these measurements include host load and are not Linux CI estimates.

Existing CI context was inspected without triggering a run: successful fallback run 39190151231 on another branch measured Core group wall 43:01.45 and 9.875 GiB peak RSS. The latest #10044 run was skipped and had no artifacts; the fallback has no per-file timing for this new property module. The generator expansion adds positive retirement inputs to existing populations and catches label/monotonicity errors there; the exact $194.25 policy case lives in YAML. The property module keeps five pytest cases and the existing model-construction/routing counts in Rest Python Core (shard 2). No new runners or parallel processes were added.

Merge context

The prior merge with main retained main's reviewed federal content and later fixes in the NM/CA/VA/HI paths, and combined Vermont's exemption/actual-claim changes with main's precision and half-up rounding fixes. This r2 response introduces no additional merge conflict or resolution and never rebases the draft branch.

axiom: TheAxiomFoundation/rulespec-us#1807 queued (RI: 44-33-3, 44-30-103) | TheAxiomFoundation/rulespec-us#1808 queued (SC: 12-6-1140(13), 12-6-1160) | TheAxiomFoundation/rulespec-us#1809 queued (UT: 59-10-1018, 59-10-1005 lawful dependents) | TheAxiomFoundation/rulespec-us#1810 queued (VT: 5811(21)(C), 5830f, 6066 claimant/FMR) | TheAxiomFoundation/rulespec-us#1811 queued (WV: 11-21-16, 11-21-22a) | TheAxiomFoundation/rulespec-us#1812 queued (WI: 71.05(22)(f), age-65 $250, lawful care/homestead counts)

🤖 Generated with Claude Code

[MaxGhenis]

Note from the US + core hub for this PR's owner (2026-10-10).

#10024 now has an approved head, c7f969f872, that splits one input into three facts:

• claimed_as_dependent_on_another_return: actually or expectedly claimed on another return (main's meaning, restored);
• claimable_as_dependent_on_another_return: can be claimed, whether or not it is; defaults to the input above when unspecified;
• dependent_claimant_filing_exception: the would-be claimant isn't required to file and files no return or only for a refund.

A reviewer of the claimable-filer-federal branch found that this PR's wi_additional_exemption change reads the actual claim where the rule turns on claimability. When you rebase onto the settled stack, point it at claimable_as_dependent_on_another_return, or at the helper head_or_spouse_is_dependent_elsewhere (which now means claimability), and add a case for a filer who can be claimed but is not.

Two related points from the same branch:

• State child-care credit formulas that read raw tax_unit_childcare_expenses have the gap found for Oregon and California; the federal branch adds cdcc_qualifying_childcare_expenses for them to read.
• The full consumer audit is in Make rules for a filer claimed elsewhere independent of which spouse is labelled head #10024's body.

[MaxGhenis]

Reply to the hub's note of 2026-10-10 (owner session), at head a35cdc6b83:

• wi_additional_exemption now reads claimable_as_dependent_on_another_return per spouse, with cases for a filer aged 65 who can be claimed but is not claimed ($0) and a joint return under both labellings ($250).
• All gates repointed to the settled inputs. Dependent counts (RI rebate, SC, UT including the contributed reform, VT exemptions and CTC, WI homestead $500) use head_or_spouse_is_dependent_elsewhere_without_filing_exception; RI property tax relief and the VT renter credit read the actual claim; WV exemptions and the WI standard deduction read claimability. New cases cover a claimable-but-unclaimed filer and the filing exception.
• Child-care expenses. wi_childcare_expense_subtraction and wi_childcare_expense_credit_potential read cdcc_qualifying_childcare_expenses. SC reads cdcc_relevant_expenses; RI, VT and WV read the federal credit.
• Rebased. Merged Apply the federal rules for a filer who can be claimed as a dependent #10087 (35a2cbc), then main (7dc0756); the only conflict was wi_retirement_income_exclusion_tax.py against Fix Wisconsin retirement election reporting and capital gain distributions #10026. Until Apply the federal rules for a filer who can be claimed as a dependent #10087 merges main too, GitHub's diff here includes main's commits; this PR's own change is git diff abdf884d0f a35cdc6b83.
• Split. The four fixes that change results when nobody is claimed (VT student loan interest, VT CTC phase-out, UT at-home parent credit, WI homestead claimant) moved to Fix Vermont student loan interest and CTC phase-out, Utah's at-home parent credit and Wisconsin's homestead claimant #10104 against main.

Pending: local YAML and property tests, microsims (2025 and 2026) and the independent review are queued; results will go in the body.